Article Sidebar

Download
PDF

Main Article Content

Abstract

This study aims to examine and analyze the efficiency and effectiveness of regional expenditure management in realizing sustainable development in the Jayapura City Government. The research approach used is descriptive quantitative, which aims to systematically describe the relationship between the variables of efficiency, effectiveness, and the achievement of sustainable development. The research sample consisted of data on the realization of the Jayapura City Government's Regional Revenue and Expenditure Budget (APBD) for the 2019–2024 period. The data was obtained through a documentary study of budget realization reports, local government financial reports, and data from the Jayapura City Central Statistics Agency (BPS) for the same period. Data analysis was conducted using triangulation techniques to improve the validity and reliability of the research results. The results show that the ratio of regional expenditure efficiency and effectiveness has a positive relationship with sustainable development achievements. Although the level of efficiency is not yet fully optimal, improvements in the Human Development Index (HDI), life expectancy, and per capita expenditure indicate that regional budget management is becoming more adaptive and productive. In the social dimension, the effectiveness of education and health expenditure has been proven to increase the average length of schooling (RLS), expected length of education (HLS), and life expectancy (AHH). However, there are still inequalities in access between regions. From the economic dimension, the increase in per capita expenditure and the stability of people's purchasing power indicate a more inclusive growth direction, despite the pressure caused by the post-pandemic impact. Meanwhile, in the environmental dimension, the government's consistent provision of drinking water services reflects the success of policy interventions in the basic infrastructure and public services sector.  This study can contribute to strengthening the Value for Money theory in public financial management, emphasizing the importance of budget efficiency and effectiveness as key to achieving sustainable development. In addition, this study supports the principle of good governance as a prerequisite for fair public budget allocation and its impact on social welfare and environmental conservation. These findings can serve as a basis for local governments to evaluate fiscal policies and development planning, particularly to strengthen the integration of expenditure efficiency with the achievement of Sustainable Development Goals (SDGs) indicators at the city government level.

Keywords

Efficiency Effectiveness Regional Expenditure Sustainable Development

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Allolayuk, P. K., Giovania, G., Sesa, P. V. S., & Imbiri, Y. (2025). Efficiency and Effectiveness of Regional Expenditure Management in Realizing Sustainable Development: an Empirical Study of the Jayapura City Government. Amkop Management Accounting Review (AMAR), 5(2), 982–1004. https://doi.org/10.37531/amar.v5i2.3236
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Afriliani, H. N. E., Marselina, M., Usman, M., Yuliawan, D., & Wahyudi, H. (2023). Pengaruh Belanja Daerah dan Tingkat Pengangguran Terbuka Terhadap Indeks Pembangunan Manusia Di Kabupaten/Kota Se-Provinsi Lampung. BULLET: Jurnal Multidisiplin Ilmu, 2(2), 360–367.
  2. Aladin, Sarikadarwati, & Safitri, M. D. (2021). Pengaruh Kekayaan Daerah, Tingkat Ketergantungan Keuangan Daerah, Ukuran Daerah Dan Belanja Daerah Terhadap Kinerja Penyelenggaraan Pemerintah Daerah Provinsi Sumatera Selatan (Studi Pada Kab/Kota Prov Sumatera Selatan Tahun 2016-2018 ). Jurnal Akuntanika, 7(2), 195–206.
  3. Antaranews.com. (2024). BPKAD Kota Jayapura: Serapan Keuangan Capai Rp1,2 Triliun. https://papua.bpk.go.id/wp-content/uploads/2024/12/BPKAD-Kota-Jayapura-Serapan-Keuangan-Capai-Rp12-Tr_20241209133146.pdf
  4. Antasena, D., Crisstin, Y., & ... (2023). Efisiensi Dan Efektivitas Pengelolaan Keuangan Daerah. Nian Tana Sikka: Jurnal …. https://ejournal-nipamof.id/index.php/NianTanaSikka/article/view/49
  5. Budiono, S., & Purba, J. T. (2022). Reducing poverty strategy through educational participation, clean water, and sanitation in Indonesia. Jurnal Ekonomi Dan Bisnis, 25(1). https://doi.org/https://doi.org/10.24914/jeb.v25i1.4158
  6. Departemen Ekonomika dan Bisnis, Sekolah Vokasi, U. G. M. (n.d.). Pengelolaan Keuangan Daerah Dalam Pembangunan Manusia sebagai upaya Pencapaian Sustainable Development Goals (SDGs). https://deb.sv.ugm.ac.id/pengelolaan-keuangan-daerah-dalam-pembangunan-manusia-sebagai-upaya-pencapaian-sustainable-development-goals-sdgs/?utm
  7. Fadhila, L., Utaminingtyas, T. H., & Handarini, D. (2025). Evaluasi Kinerja Pemerintah Daerah: Peran Belanja Daerah dan Dana Perimbangan Dengan Opini Audit Sebagai Moderasi. Journal Revenue, 5(2), 2723–6501. https://doi.org/10.46306/rev.v5i2.611
  8. Fadjarenie, R. A., Puspitawati, L., Tarmidi, D., & Riska, M. (2025). Sustainable Water Management in Rural Areas: Challenges and Strategies for Progress. The Mercu Buana Ecobiz Energy International Conference: Sustainability and ESG Reporting in the Energy Sector, 10(21). https://doi.org/https://doi.org/10.18502/kss.v10i21.19689
  9. Fanda, R. B., Probandari, A., Yuniar, Y., Hendarwan, H., Trisnantoro, L., Jongeneel, N., Kok, & M. O. (2024). The availability of essential medicines in primary health centres in Indonesia: achievements and challenges across the archipelago. The Lancet Regional Health Southeast Asia, 22. https://www.thelancet.com/journals/lansea/article/PIIS2772-3682%2823%2900205-6/fulltext?utm
  10. Hafizhah, I., Fattah, S., & Saudi, N. D. S. (2022). Meninjau Kapasitas Makroekonomi dan Sosial Daerah dalam Menanggulangi Kemiskinan. Jurnal Ekonomika Dan Dinamika Sosial, 1(2), 92–107.
  11. Handoko, B. & Pratama, A. (2019). Analisis Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas dan Rasio Efisiensi Pajak Daerah Terhadap Efisiensi Belanja Daerah pada Pemerintah Kabupaten/Kota di Sumatera Utara. Jurnal Akuntansi Bisnis & Publik, 10(1), 1–14.
  12. Hao, L., Xu, X., Dupre, M. E., Guo, A., Zhang, X., Qiu, L., Zhao, Y., & Gu, D. (2020). Adequate access to healthcare and added life expectancy among older adults in China. BMC Geriatr, 20(129). https://doi.org/https://doi.org/10.1186/s12877-020-01524-9
  13. Hashtarkhani, S., Schwartz, D. L., & Nejad, A. S. (2024). Enhancing Health Care Accessibility and Equity Through a Geoprocessing Toolbox for Spatial Accessibility Analysis: Development and Case Study. JMIR Form Res JMIR Formative Research, 21(8). https://doi.org/https://doi.org/10.48550/arXiv.2403.05575
  14. Herdiyati, L., & Ismail, M. (2022). Government Spending and Investment for Inclusive Growth in Indonesia: A Panel Data Analysis. Southeast Asian Journal of Economics, 10(3), 27–73. https://so05.tci-thaijo.org/index.php/saje/article/view/262485
  15. https://djpb.kemenkeu.go.id/kppn. (2023). Efektivitas dan Efisiensi Pengelolaan Anggaran Pendapatan dan Belanja Negara. https://djpb.kemenkeu.go.id/kppn/lahat/id/component/content/article/309-artikel/3005-efektivitas-dan-efisiensi-pengelolaan-anggaran-pendapatan-dan-belanja-negara.html?utm
  16. Https://djpb.kemenkeu.go.id. (2024). Efisiensi Pengelolaan Anggaran Mengurangi Pemborosan dan Meningkatkan Hasil. https://djpb.kemenkeu.go.id/kppn/watampone/id/data-publikasi/berita-terbaru/3686-efisiensi-pengelolaan-anggara-mengurangi-pemborosan-dan-meningkatkan-hasil.html?utm
  17. https://djppr.kemenkeu.go.id. (2024). Peran Strategis Laporan Keuangan Pemerintah Pusat dalam Pengambilan Keputusan Strategis. https://www.djppr.kemenkeu.go.id/peranstrategislaporankeuanganpemerintahpusatdalampengambilankeputusanstrategis?utm
  18. https://dprd.sumenepkab.go.id. (2024). Pengelolaan Keuangan Daerah Pilar Pembangunan Yang Transparan dan Akuntabel. https://dprd.sumenepkab.go.id/pengelolaan-keuangan-daerah-pilar-pembangunan-yang-transparan-dan-akuntabel?utm
  19. https://siplawfirm.id. (2024). Pengelolaan Anggaran Publik yang Efektif Kunci Indonesia Emas 2045. https://siplawfirm.id/pengelolaan-anggaran-publik/?lang=id&utm
  20. Ihsan, T., & Ilfan, F. (2025). Challenges of Drinking Water Supply in Indonesian Cities: A Brief Review. Andalasian International Journal of Applied Science, Engineering, and Technology (AIJASET), 5(2). https://doi.org/https://doi.org/10.25077/aijaset.v5i02.160
  21. Imantria, B., & Kurnia, A. S. (2024). Does Local Government Expenditure Lead to Human Development in Indonesia? Economics Development Analysis Journal, 13(2). http://journal.unnes.ac.id/sju/index.php/edaj
  22. Irsas, Y., & Mulyani, S. (2024). Analisis Efektivitas Realisasi Belanja Daerah Pada Kota Bekasi Periode 2018-2022. MUSYTARI: Neraca Manajemen, Ekonomi, 8(1). https://doi.org/10.8734/mnmae.v1i2.359
  23. Karlinda, A. E., Azizi, P., & Sopali, M. F. (2021). Pengaruh pengalaman kerja, prestasi kerja, pendidikan dan pelatihan terhadap pengembangan karir pada PT. PLN (persero) kota padang rayon kuranji. Journal of Information Systems, Applied, Management, Accounting and Research, 5(2), 523–531. https://doi.org/https://doi.org/10.52362/jisamar.v5i2
  24. Kurniawan, D. C., Mujiati, M., Rusmin, D. A., Widyastuti, I., & Rante, H. (2024). Study on Optimization of Availability and Demand for Clean Water at Regional Drinking Water Companies (PDAM) in Jayapura City. Jurnal Indonesia Sosial Teknologi, 5(11). https://doi.org/https://doi.org/10.59141/jist.v5i11.7030
  25. Lewis, B. (2013). Local Government Capital Spending in Indonesia: Impact of Intergovernmental Fiscal Transfers. Public Budgeting & Finance, 33(1). https://doi.org/10.1111/j.1540-5850.2013.12002.x
  26. Listari, I.I., Harianto, K., & Widuri, T. (2022). Analisis Rasio Efektivitas, Rasio Efisiensi, dan Rasio Kemandirian Dalam Pengelolaan Keuangan Alokasi Dana Desa (2018-2021). Jurnal Mahasiswa Akuntansi, 4(3), 129–140.
  27. Mardiasmo, M. (2018). Akuntansi Sektor Publik: Pengelolaan Keuangan Daerah dan Value for Money. Andi. https://books.google.co.id/books?id=pBVCEAAAQBAJ&printsec=frontcover&hl=id&source=gbs_vpt_read#v=onepage&q&f=false
  28. Martino, Y., & Qibthiyyah, R. M. (2024). Access to Safe Drinking Water. Jurnal Bina Praja, 16(2). https://doi.org/https://doi.org/10.21787/jbp.16.2024.279-290
  29. Meilianti, S., Smith, F., Kristianto, F., Himawan, R., Ernawati, D. K., Naya, R., & Bates, I. (2022). A national analysis of the pharmacy workforce in Indonesia. Hum Resour Health, 20(71). https://doi.org/https://doi.org/10.1186/s12960-022-00767-4
  30. Nurias, N., Johari, S. M., Muljarijadi, B., Wardhana, A. (2023). Reducing the provincial poverty rate in Indonesia: The impact of local government expenditure. Journal.Umy.Ac.Id, 24(2). https://doi.org/https://doi.org/10.18196/jesp.v24i2.18618
  31. OECD. (2022). Green Budgeting. Organisation for Economic Co-Operation and Development. https://www.oecd.org/en/topics/sub-issues/green-budgeting.html?utm
  32. Pambudi, A. S. (2024). Drinking Water Development Plan Evaluation Through Transfer to Regions Fund. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 8(3). https://doi.org/https://doi.org/10.36574/jpp.v8i3.484
  33. Prayuda, Y. W., & Arifin, J. (2024). Determinan kinerja keuangan pemerintah daerah di Indonesia. Proceeding of National Conference on Accounting & Finance, 6, 77–87.
  34. Purwanti, D., & Nurhidayati, N. (2025). The Influence of Local Government Spending and Village Funds on Inclusive Economic Development in Indonesia. Jurnal Perbendaharaan, Keuangan Negara, Dan Kebijakan Publik., 10(1). https://doi.org/https://doi.org/10.33105/itrev.v10i1.843
  35. Qurrotu’aini, L., & Purbadharmaja, I. B. P. (2023). The Effect of Minimum Wage and Per Capita Expenditure on Poverty in Provincial Districts D.I. Yogyakarta. Jurnal Syntax Admiration, 4(9). https://doi.org/https://doi.org/10.46799/jsa.v4i9.712
  36. Rambe, R. A., Purmini, P., Armelly, A., Alfansi, L., & Febriani, R. E. (2022). Efficiency Comparison of Pro-Growth Poverty Reduction Spending before and during the COVID-19 Pandemic: A Study of Regional Governments in Indonesia. Economies, 10(6), 150. https://doi.org/https://doi.org/10.3390/economies10060150
  37. Rinaldi, R., Hasibuan, A. P., Lubis, P. K. D., & Simanungkalit, J. (2024). Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023. Jurnal Ekonomi Dan Pembangunan Indonesia, 2(2), 278–288. https://doi.org/https://doi.org/10.61132/jepi.v2i2.605
  38. Sari, K., Hidayat, B., Sjaaf, A. C., & Nadjib, M. (2025). Government Health Spending and Life Expectancy: Evidence from Cities and Districts in Indonesia. Faculty of Public Health: Kesmas, 20(3). https://doi.org/https://doi.org/10.7454/kesmas.v20i3.2414
  39. Setyadi, S. (2022). Inequality of Education in Indonesia by Gender, Socioeconomic Background and Government Expenditure. EKO Regional, 17(1), 27–36. https://media.neliti.com/media/publications/383462-inequality-of-education-in-indonesia-by-21fd9d66.pdf
  40. Suprayoga, M. I., Saladin, H., & Jusmani, J. (2020). Analisis Efektivitas Anggaran Belanja Badan Keuangan Daerah Kabupaten Lahat. Jurnal Mediasi, 2(2), 186–197.
  41. Suwandaru, A., Alghamdi, T., & Nurwanto, N. (2021). Empirical Analysis on Public Expenditure for Education and Economic Growth: Evidence from Indonesia. Economies, 9(4). https://doi.org/https://doi.org/10.3390/economies9040146
  42. Syafis, K. S., & Irawan., A. S. (2014). Evaluasi Kewajaran Pembelanjaan Daerah Dengan Menggunakan Analisis Standar Belanja (Studi Pada Pemerintah Kota Jambi). Accounting and Business Information System Journal, 2(2). https://doi.org/https://doi.org/10.22146/abis.v2i2.59366
  43. Utomo, M. A. S. (2015). Analisis Penggunaan Ratio : Kemandirian, Efektivitas, Efisiensi, Aktivitas Dan Pertumbuhan Sebagai Alternatif Pengukuran Kinerja Keuangan Pada Pemda Dki Jakarta. JRAA, 2(3).
  44. Widarthi, Y., & Jasmina, T. (2025). How Local Governance on Educational Budget Affects Access to Junior Secondary Education in Indonesia. Jurnal Ekonomi Dan Statistik Indonesia, 5(2), 286–301. https://doi.org/10.11594/jesi.05.02.05
  45. World Bank. (2020). Indonesia Public Expenditure Review 2020: Spending for Better Results. http://hdl.handle.net/10986/33954
  46. You, W., & Donnelly, F. (2022). Physician care access plays a significant role in extending global and regional life expectancy. European Journal of Internal Medicine, 103, 61–68. https://doi.org/https://doi.org/10.1016/j.ejim.2022.06.006
  47. Zelmiyanti, R. (2016). Pendekatan Teori Keagenan Pada Kinerja Keuangan Daerah dan Belanja Modal (Studi Pada Provinsi Di Indonesia). JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 7(1), 11–21.

Similar Articles

<< < 4 5 6 7 8 9 10 11 12 13 > >> 

You may also start an advanced similarity search for this article.